CiNii 図書 - Cases in company financial reporting

`A veritable triumph for the authors. The book is very suitable for use in both university and professional level accountancy courses' - The British Accounting Review This book provides case material which can be used to investigate the pragmatic and political, as well as the technical, dimensions to financial reporting. The authors present a variety of real-life British case studies in financial reporting, for use in teaching financial accounting techniques, accounting policy and interpretation of financial statements. The case studies illustrate a wide variety of important issues in contemporary financial reporting. Most cover a specific problem area, such as goodwill or accounting for brands, but they also provide an opportunity to investigate the strengths and weaknesses of the accounting process itself. All the cases use real and identified companies and real accounts. In addition, the introductory chapter shows how to set about developing an answer to case-study questions. The authors suggest a variety of questions for each case, and teachers are encouraged to develop alternative questions appropriate to their individual courses. The solutions notes for each case are available in a disk for instructors who recommend the book for course use.

Introduction Working on a Case Study Desirable Qualities of Accounting Information Characteristics of Real Accounting Information Working on a case study Case 1 FRS 1 Cash-Flow Statements Case 2 FRS 3 Reporting Financial Performance Case 3 Associated Companies Case 4 Segmental Reporting Case 5 Foreign Currency Translation Case 6 Goodwill Case 7 Accounting for Brands Case 8 Research and Development Expenditure Case 9 Accounting for Pension Costs Case 10 Off-Balance Sheet Financing I Case 11 Off-Balance Sheet Financing II Case 12 Complex Capital Issues Case 13 Revaluation of Fixed Assets Case 14 Capitalization of Interest Case 15 Marketable Investments Case 16 Operating and Financial Review Case 17 Environmental Reporting Case 18 Interpreting Financial Statements I Case 19 Interpreting Financial Statements II

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Cases in company financial reporting

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